The Commissioner of Income Tax (Central) vs. M/s Hyderabad Security and Off Set Printers Ltd.,

Bench: CHALLA KODANDA RAM,C.V.NAGARJUNA REDDY

246 ITR 571 (Delhi)). 17.2 The AO has not found the explanation furnished by the assessee in response to the show-cause notice to be false nor found to be not bona fide. Therefore, the Explanation (1) to section 271(1)(c) of the Act is not attracted and, therefore, provisions of section 271

The Commissioner of Income Tax IV vs. Shri Raaj Kumar Jain